Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/309857 
Erscheinungsjahr: 
2023
Quellenangabe: 
[Journal:] Environment, Development and Sustainability [ISSN:] 1573-2975 [Publisher:] Springer Netherlands [Place:] Dordrecht [Year:] 2023 [Pages:] 1-25
Verlag: 
Springer Netherlands, Dordrecht
Zusammenfassung: 
The environmental, social, and governance (ESG) integration finds itself in a transition with rapid developments worldwide, given that the pandemic incentivized companies and investors to focus on other social and governance measures such as ESG ratings. However, the divergence of ratings from the ESG and a lack of transparency lead the companies to report voluntary indicators without standardization. This study aimed to identify the ESG criteria and the most suitable set of key performance indicators (KPIs) in the airline industry after the impact of COVID-19. Furthermore, the second objective was to determine the appropriate weights and ranking of the identified criteria. The multi-criteria decision-making analytical hierarchical process was applied for this purpose. Additionally, the use of intuitionistic variables delivers a comprehensive model for rating the airlines according to their ESG performance. The most relevant criteria found in the study were critical risk management, greenhouse gas emissions, and systemic risk management. Regarding the KPIs, the top-3 weights were the number of flight accidents, jet fuel consumed and sustainable aviation used, and the number of digital transformation initiatives.
Schlagwörter: 
ESG
CSR
Sustainability
Performance
KPI
COVID-19
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Dokumentart: 
Article
Dokumentversion: 
Published Version

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